Franchise and Income Tax Formal Legal Opinions Adopted in 1957

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Appeal No. Appeal Name Date
57-SBE-001 NATIONAL CYLINDER GAS CO.
BUSINESS/NONBUSINESS INCOME
INTANGIBLE PERSONAL PROPERTY
Feb. 5, 1957
57-SBE-002 WESSON OIL AND SNOWDRIFT SALES CO.
BUSINESS/NONBUSINESS INCOME
SALES FACTOR
Feb. 5, 1957
57-SBE-003 SUPERIOR MOTOR SALES, INC.
PETITION FOR REHEARING
Feb. 5, 1957
57-SBE-004 BIAS, CYNTHIA
ALIMONY
ALIMONY V. PROPERTY SETTLEMENT
June 12, 1957
57-SBE-005 PETERMAN, MAX AND LILY
FILING STATUS - GENERAL
JOINT RETURNS
June 12, 1957
57-SBE-006 DUNWOODY, MILDRED A.
DEDUCTION - CASUALTY/THEFT LOSS
June 12, 1957
57-SBE-007 W. J. BUSH AND CO., INC. AND W. J. BUSH CITRUS PRODUCTS CO., INC.
UNITARY BUSINESS - COMBINATION
Butler Bros. v. McColgan (1941) 17 Cal.2d 664
Edison California Stores v. McColgan (1941) 3 Cal.2d 472
June 12, 1957
57-SBE-008 LYDON, MARY ANN
EXEMPT INCOME
June 12, 1957
57-SBE-009 WOODS, R. GLEN AND IRENE
PARTNERSHIPS
June 24, 1957
57-SBE-010 ASSOCIATED DEVELOPMENT CORP.
CORPORATION ORGANIZATION & REORGANIZATION
YEAR OF INCLUSION/TIMING OF INCOME RECOGNITION
June 25, 1957
57-SBE-011 JESSON, L. N.
CREDIT - OTHER STATE TAXES
DEDUCTION - TAXES PAID
June 24, 1957
57-SBE-012 WILLSON, FRANCES B.
ALIMONY
ALIMONY V. PROPERTY SETTLEMENT
June 25, 1957
57-SBE-013 SCREEN PLAYS II CORP.
CAPITALIZED EXPENSES
DEDUCTION - BUSINESS EXPENSE
SALES FACTOR
June 25, 1957
57-SBE-014 PEOPLE'S FEDERAL SAVINGS AND LOAN ASSN.
BAD DEBT RESERVE
June 24, 1957
57-SBE-015 HARROLD, ELLA E.
COMMUNITY PROPERTY
July 17, 1957
57-SBE-016 WRIGLEY, ADA E.
RESIDENCY
July 17, 1957
57-SBE-017 SPRING, ARTHUR L. AND MARY W.
DEDUCTION - CASUALTY/THEFT LOSS
DEDUCTIONS - GENERAL
Aug. 8, 1957
57-SBE-018 UNION CARBIDE AND CARBON CORP.
BUSINESS/NONBUSINESS INCOME
UNITARY BUSINESS - COMBINATION
Aug. 19, 1957
57-SBE-019 SILVER GATE BUILDING AND LOAN ASSN.
BAD DEBT RESERVE
Aug. 19, 1957
57-SBE-020 SEFTON, J. W., JR.
DEDUCTIONS - GENERAL
Aug. 19, 1957
57-SBE-021 W. C. SMITH, INC.
DEDUCTION - COMPENSATION
Sept. 18, 1957
57-SBE-022 NEWBY, PAUL D. AND MILDRED W.
CREDIT - TAXES PAID
Sept. 18, 1957
57-SBE-023 GARRETT FREIGHTLINES, INC.
DEPRECIATION
Oct. 2, 1957
57-SBE-024 JONES, LLOYD T.
RESIDENCY
Oct. 2, 1957
57-SBE-025 JEPPSSON, N. A.
WORTHLESS STOCK LOSS
Oct. 16, 1957
57-SBE-026 JOSEPH MAGNIN CO. INC.
BASIS
BURDEN OF PROOF
Oct. 16, 1957
57-SBE-027 LIVINGSTON BROS., INC.
BAD DEBT RESERVE
STATUTE OF LIMITATIONS - ASSESSMENTS
Oct. 16, 1957
57-SBE-028 CRISLER CORP.
INVENTORIES
VALUATION
Nov. 21, 1957
57-SBE-029 SHEFTALL, M. B.
STATUTE OF LIMITATIONS - ASSESSMENTS
Nov. 21, 1957
57-SBE-030 AMES HARRIS NEVILLE CO.
PROPERTY FACTOR
Nov. 21, 1957
57-SBE-031 RKO RADIO PICTURES, INC.
DISTORTION IN THE UNITARY APPORTIONMENT FORMULA
UNITARY BUSINESS - COMBINATION
Dec. 17, 1957
57-SBE-032 ALLEN, GEORGE S.
JEOPARDY ASSESSMENTS
JURISDICTION
Dec. 17, 1957